ConventionsusedinthisUserManual

1.ThewordsinredarethewordsusedinGNUKHATAandhavea
specificmeaning.
2.Functionskeysaredenotedasf1,f2etc.
3.Thewordinredin{}bracketindicatethatthecursorison
it.Forexample,{AccountName}meansthecursorisonthe
inputfieldAccountName.

BeforeyoustartusingGNUKhata
1.

Whenaneworganisationiscreated,GNUKhatacreatesthe
followingledgeraccounts
ForNotforProfitOrganizations:

S.No.

AccountName

GroupName

SubGroupName

ClosingStock

Income&ExpenditureAccount DirectIncome

OpeningStock

CurrentAssets Inventory
DirectExpense

StockattheBeginning
CurrentAssets Inventory
ForProfitMakingOrganisations:

S.No.

AccountName

GroupName

SubGroupName

ClosingStock

CurrentAssets

Inventory

Profit&LossAccount

DirectIncome

OpeningStock

DirectExpense

StockattheBeginning CurrentAssets Inventory

Thesearesystemgeneratedaccountsassuchthesecannotbeedited
ordeleted.
2.
Twoorganizationswiththesamenameandaccountingyearcan
becreated,iftheOrganisationTypeisdifferent.
3.
Whenrecordingatransaction,thedebitentryistobeentered
first,thenthecreditentryandthereafteranynumberofdebit
orcreditentriescanbepassed.
4.
ShortcutsforactivitiesaregivenintheToolBar.
5.
TheVerticalToolBarcanbeaccessedbypressingf1key,it
disappearswhenanyotherkeyispressed.Toselectany
activityfromtheToolBarusethegivenshortcutoruseUpor
DownarrowandpressEnterkey.
6.
TheTabsoftheMenuBarcanbeaccessedbypressingControl+
theunderlinedcharacter.Toselectanyactivityfromthe
dropdownofaTaboftheMenuBaruseUporDownarrowand
pressEnterkey.
7.
Ifadropdownisopen,closeitbeforestartinganew
activity.
......................x.......................

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1.FEATURESOFGNUKHATA
GroupsandSubGroups.VoucherTypes.AttachingSupportingDocuments.
Shortcuts.Navigation.DrillDown.UserHierarchy.DataSecurity.
Reports.CloseBooks.RollOver.
1.1GROUPSANDSUBGROUPS
GNUKhata is based on Double Entry System of Book Keeping. As such ledger
accountshavetobeopenedunderaGroupwithorwithoutaSubGroup.Forthis
GNUKhatahasthefollowingpreinstalledGroupsandSubGroups.
ForProfitMakingOrganisationstheBalanceSheetGroupsare:
Sr.No. GroupName
SubGroupName(s)
1
Capital
None
2
CurrentAssets
Bank,Cash,Inventory,LoansandAdvances,
SundryDebtors
3
Current
Provisions,SundryCreditorsforExpenses,
Liabilities
SundryCreditorsforPurchases
4
FixedAssets
Building,Furniture,Land,Plant&Machinery
5
Investments
BankFixedDeposits,Shares&Debentures
6
Loans(Asset)
None
7
Loans(Liability) Secured,Unsecured
8
Miscellaneous
None
Expenses(Assets)
9
Reserves
None
ForNotforProfitOrganisationstheBalanceSheetGroupsare:
Sr.No. GroupName
SubGroupName(s)
1
Corpus
None
2
CurrentAssets
Bank,Cash,Inventory,LoansandAdvances,
SundryDebtors
3
Current
Provisions,SundryCreditorsforExpenses,
Liabilities
SundryCreditorsforPurchases
4
FixedAssets
Building,Furniture,Land,Plant&Machinery
5
Investments
BankFixedDeposits,Shares&Debentures
6
Loans(Asset)
None
7
Loans(Liability) Secured,Unsecured
8
Miscellaneous
None
Expenses(Assets)
9
Reserves
None
Profit&LossorIncome&ExpenditureAccountGroups:
Sr.No. GroupName
SubGroupName
1
DirectIncome
None
2
IndirectIncome
None
3
DirectExpense
None
4
IndirectExpense None
Note:
1 YoucannotcreateanewGroupbutyoucancreateanewSubGroupofany
Groupinadditiontotheexistingonesorwherethereisnone.
2 YoucannotdeleteaGrouporSubGroup.HavingcreatedanewSubGroup
youmaynotuseit.
3 YoucannotcreateSubGroupofSubGroup.
DescriptionoftheGroupsandSubGroups
1 Capital: Account(s)of Proprietor or Partners or Issued Share Capital
accountisopened.
Corpus:Accountsofallthefundsareopened.
2 CurrentAssets:Accountsofassetsgeneratedinthecourseofdoingbusiness
areopened.
SubGroupBank:Bankaccountsareopenedunderthis.
SubGroup Cash:AllcashaccountssuchasCashonHand,PettyCash,
CashatWarehouse,CashatFactoryareopenedunderthis.
SubGroup Inventory:UnderthisGNUKhata opensClosingStockaccount
andStockattheBeginningaccount.Inadditiontothese,youcanopen
account(s)underthis.
SubGroup Loans and Advances: Under this, accounts of temporary
advancesandloansgiventostaffmembers,depositskeptforshops,
offices,electricity,telephoneservicesetc.areopened.

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SubGroupSundryDebtors:Underthisaccountsofallcustomerstowhom

3
3

4
5
6
7

8
9

10
11

12

13

goodsaresoldoncreditareopened.
CurrentLiabilities:
SubGroup Provisions: Accounts of taxes payable such as VAT, GST,
ServiceTaxandPF,ESIandTDSDuesetc.areopenedunderthis.
SubGroup Sundry Creditors for Expenses: Under this accounts of
outstandingexpenses, such as Salary Payable, Audit Fee Payable etc
opened.
SubGroup SundryCreditorsforPurchases: Underthisaccountsofall
suppliersfromwhomgoodsarepurchasedoncreditopened.
FixedAssets:Underthisaccountsofallfixedassetsopened.Thenamesof
SubGroupsareBuilding,Furniture,Land,Plant&Machinery.
Investments: This contains accounts of investments made by the
organization.ThetwoSubGroupsareinvestmentsinBankFixedDeposit,and
investmentsinShares,Debentures.
Loans(Asset):Thisincludesaccountsofallloansandadvancesgiven.
Loans(Liability):Thiscontainsaccountsofloanstakenbytheorganization
frombanksorotherfinancialinstitutionsasalsoBankOverdraft.
SubGroup Secured contains loans taken against the security of some
property.
SubGroup Unsecured contains loans taken from partners, Directors,
OfficeBearersorothers,forwhichusuallynosecurityisgiven.
MiscellaneousExpenses(Assets):ThisincludesPreliminaryandpreformation
Expensesaccounttotheextentthesearenotwrittenoff.
DirectIncome:IncomefromsaleofgoodsaccountisincludedinthisGroup.
Incaseofaserviceorganizationincomefromprofessionalfeeswillcome
underthisGroup.ThisaffectsGrossProfit.GnukhataopensProfitandLoss
orIncome&ExpenditureAccountunderthis.
IndirectIncome:IncludedinthisGroupareaccountsofincomesfromrent,
interest,discount,commissionreceived,dividendreceivedetc.Thisaffects
NetProfit.
Direct Expense: Expenses incurred in trading or manufacturing such as on
purchases, wages, electricity, carriage inward expenses, consumables, are
includedinthis.TheseexpensesaffectGrossProfit.GnukhataopensOpening
StockunderthisGroup.
IndirectExpense:Alladministrativeexpensessuchasofficestaffsalary,
telephone,electricityexpenses,maintenanceofvehicles,interestonloan,
storagehouserent,depreciationetcareincludedinthis.Suchexpensesdo
notaffectgrossprofitbutaffectnetprofit.
Reserves:Thiscontainstheretainedearnings,reservesandsurpluses.

1.2VOUCHERTYPES
Gnukhatahasthefollowingpredefinedvouchertypes:
VoucherType Usedforrecordingtransactionsof
Contra
Depositsorwithdrawalofcashfrombankortransferof
fundsfromonebanktoanother.
Payment
Paymentsmadebycashorthroughbank.
Receipts
Receiptsbywayofcashorcheque.
Journal
Rectification of errors or for transfer or adjustment
entries.
Sales
Saletransactions.
Purchases
Purchase of raw materials, semifinished goods or
finishedgoodspurchased.
DebitNote
Reductioninpricegivenbyasupplier.
CreditNote
Reductioninpricechargedtoacustomer.
SalesReturn Returnofgoodspurchasedbyacustomer.
Purchase
Returnofgoodstoasupplier.
Return
Fromthedescriptionabove,itwillbenoticedthateachVoucherTypeismeant
foraspecifictypeoftransaction.
Youcannotcreateanewtypeofvoucher.

1.3Attachmentingsupportingdocuments
This feature enables the user to attach scanned copies of the supporting
documentstotherecordofatransaction.

1.4SHORTCUTS

ActivityModulescanbeaccessedthroughMenuBarorToolbar.IntheMenuBar

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thesearedividedintofourgroupsandintheToolbarthesearelistedonebelow

4
anotheralongwiththeirrespectiveshortcuts.
MenuBaratthetophasthefollowingTabs.TheshortcutsfortheseTabsand
theactivitiesincludedintheseare:
Tab
Shortcut
Activities
Master
Ctrl+M
CreateAccount,EditAccount,Edit
OrganizationParticulars,Cost/Project,Bank
ReconciliationStatement
Transactions
Ctrl+T
Contra,Payment,Receipt,Journal,Sale,
Purchase,CreditNote,DebitNote,Sales
Return,PurchasesReturn
Reports
Ctrl+R
Ledger,TrialBalance,Project/CostCenter
Statement,CashFlow/Receipt&Payment
Account,BalanceSheet/StatementofAffairs,
Profit&Loss/Income&ExpenditureAccount,
Find/EditVoucher,ListofAccounts,Listof
DeletedVouchers
Administration Ctrl+D
NewUser,RemoveUser,ChangePassword,Close
Books/RollOver,DeleteOrganization
Help
Ctrl+H
Manual,Shortcuts,Authors,License,About
Signout
Ctrl+S Logout,ChangeOrganization
Toolbar
F1
SeeBelow
TheverticalToolbarontherightsideofthescreendisplaysthefollowing26
shortcuts.
Activity
CreateAccount
Find&EditAccount
Receipt
Payment
Sales
Purchase
Contra
Journal
SalesReturn
PurchaseReturn
CreditNote
DebitNote
Find/EditVoucher
Ledger
TrialBalance
Project/CostProfitCenterStatement
CashFlow/Receipt&PaymentAccount
ListofAccounts
Create/EditCostCenter/Project
BankReconciliationStatement
NewUser
RemoveUser
ChangePassword
Manual
Logout
ChangeOrganization

ShortcutKey
f2
f3
f4
f5
f6
f7
f8
f9
Ctrl+1
Ctrl+2
Ctrl+3
Ctrl+4
f10
f11
f12
Ctrl+5
Ctrl+6
Ctrl+7
Alt+p
Alt+R
Alt+N
Alt+U
Alt+C
Alt+M
Ctol+L
Ctrl+O

In addition to this, GNUKhata has screen specific shortcuts. The shortcut

characters are underlined and can be accessed by pressing Shift + Alt + the
underlined character or Ctrl + the underlined character, depending upon the
browseryouuse.

1.5NAVIGATION
Navigationheremeansgoingfromoneactivitytoanother.InGNUKhatawhenone
activityiscompleteoroverallyouhavetodoistostartanewactivity.

1.6DRILLDOWN
DrillDownisawayofnavigation.Inthis,youviewatrialbalance,useUpor
DownArrowkeytoselectanaccountandpressEnterkeytoviewit.Nowfromthe
displayedaccountusingUporDownArrowkeyselectatransactionandpressEnter
keyagaintoviewtheentirerecordalongwithnarration.

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DrillDowncanbedonefromallfinancialreports.

5
1.7REPORTS
GNUKhata generatesalltherequiredfinancialreportswhichcanbeprintedin
spreadsheetorPDFformat.
Oneofthemostuniquefeaturesof GNUKhata isviewing DualLedgers.Inthis
two different ledger accounts or the same ledger account for two different
periodsaredisplayedsidebyside.
AnotheruniquereportistheListofDeletedVouchers.Thisreportwillenablethe
managementandtheauditorstotracethechangesintheaccounts.

1.8USERHIERARCHY
GNUKhatahasthreelayersinitsuserhierarchy.AtthetopistheAdmin,then
theManager(s)andatthelowestleveltheOperator(s).Theauthorityofpersons
ineachoftheselayersisdifferent.
ThetablebelowgiveswhataManagerandOperator CANNOTDO.Since admin is
notmentionedinthetablebelowitisobviousthatauserintheroleofadmin
candoanythingandeverything.
Thetablebelowgivesanegativelist,whichmeansthatwhatisnotmentioned
in the activity column can be done. For example, voucher entry or account
creation,thiscanbedonebyanyuser.
Activity
ViewTrialBalance
ViewProfit&Loss/Income&Expenditure
Account
ViewBalanceSheet/StatementofAffairs
EditOrganizationParticulars
CreateNewUser
RemoveUser
CloseBooksandRollOver
DeleteOrganization
ChangePasswordofmanager
ChangePasswordofadmin
LockTransactions

Operator
NO
NO
NO
NO
NO
NO
NO
NO
NO
NO
NO

Manager

NO

1.9DATASECURITY
Datasecurityhastwoaspects,thefirstistopreventunauthorizedalterationsto
thedataandthesecondistopreventaccesstosensitiveorcriticaldata.
Toprotectdatafromunauthorizedalteration,GNUKhatahasprovidedafacility
for locking of transaction records. Once the record of a transaction, that is
entry,islocked,itcannotbeeditedordeletedunlessthelockisremoved.A
personintheroleofAdminorManagercanlock,unlockandrelockrecordsof
transactions.Thelockedrecordsaremarkedbya***inthestatuscolumn.
In addition to this, access to sensitive reports such as Profit & Loss
Account, Balance Sheet and critical administrative activities such as Delete
Organization, AddUser, RemoveUser, CloseBooks, RollOver etc.,isrestricted
tothosewhoarehighinthehierarchyofusers.

1.10YEARENDACTIVITIES
Yearendactivitiesconsistofclosingledgeraccounts,openingledgeraccounts
forthenextyearandbringingdownopeningbalances.

CLOSINGOFACCOUNTS
GnukhatahasamoduletoCLOSEBOOKSattheclickofamouse.
Whenthismoduleisactivatedbalancesinallexpenseandincomeaccounts
aretransferredtoProfit&LossorIncome&Expenditureaccountandthese
accountsareclosed.
After CLOSE BOOKS is done, transactions cannot be recorded but ledger
accountscanbeviewed.

OPENACCOUNTSFORNEXTYEAR
GNUKhatahasmadethetaskofopeningaccountsforthenextyearerrorfree
and very easy. It provides a module to ROLL OVER Ledger accounts at the
clickofamouse.
WhenROLLOVERisdone
aneworganizationwiththesamenameandtypeiscreatedbyGnukhata for
thenextaccountingyear,

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 every existing asset and liability account is automatically opened under

itsrespectiveGroupandSubGroupandcorrectopeningbalanceisbrought
down,

6
incaseofexpenseandincomeaccountsthesearealsoopenedundertheir
respectiveGroupsandSubGroups,ofcourse,withoutopeningbalances,
TheClosingStockoftheearlieryeargetstransferredtothenextyearas
OpeningStock.
ThismodulecanonlybeactivatedafterCLOSEBOOKSisdone.
AftertheROLLOVERisdonetransactionsofthenextyearcanberecordedas
usual.
x

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2.CREATEORGANIZATION
OpenNotforProfitorganization.CreateProjects.
OpenProfitMakingorganization.

Tocreateorganizationmeanstocreateafacilityforrecordingtransactions.
GNUKhata is designed for use by Not for Profit Organizations such as
Societies,Associations,Schools,Colleges,Clubs,TrustsorHousingSocieties,
and by Profit Making Organizations such as limited companies, partnership
firms,LLPs,proprietaryconcerns.Inshortitissuitableforallorganizations
whichmaintaintheirbooksofaccountsunderDoubleEntrysystemofBookKeeping.
Exercise1
Createanorganizationwiththefollowingparticulars:
Name
:
SOCIETYFORTHEWELFAREOFANIMALS
AccountingYear
:
01042015to31032016
TypeofOrganization :
NotForProfit(NFP)
Address
:
42,FortChambers,MahatmaGandhiRoad,
Fort,Mumbai400001
Project1
:
SmallAnimals
SanctionedAmount
:
Rs.1,00,000
Project2
:
BigAnimals
SanctionedAmount
:
Rs.1,50,000
Project3
:
MobileClinic
SanctionedAmount
:
Nil
Howtodoit?
Step1
StartGnukhata.
SinceyouareusingGNUKhataforthefirsttimeyouwillseethescreenas
shownbelow.SeeFig.2.1

Fig.2.1
Step2
{CreateNewOrganization}.PressCtrl+r.
Step3
{OrganizationName}.Enter'SocietyfortheWelfareofAnimals'. Press
Enter/Tab.
Step4
{Case}. UseDownArrowkeytoselectUpperCase andpressEnterkey,
The other options are Asis, Lower Case and Title Case. Now the name
appearsas'SOCIETYFORTHEWELFAREOFANIMALS'.
Step5
{OrganizationType}.UseDownArrowkeytoselectNotForProfit and
pressEnter/Tab.
Step6
{FromDate}.Enter01.Enter04.Enter2015,pressEnter.
NotethatassoonasyoufilltheFromDatefields,theToDatefieldsare
automaticallyfilledby GNUKhata tocompletetheyear,which,ofcourse,
youcanchangeasyouwish.SeeFig.2.2

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Fig.2.2
PressEnterorShift+Alt+ptoopenCreateAdminscreen.
{User Name}. Enter Arun, press Enter/Tab key. {Password}. Enter
Mumbai. Press Enter/Tab. {Confirm Password}. Enter Mumbai. Press
Enter/Tab. {Security Question}. Enter Mothers mainden name. Press
Enter/Tab.{SecurityQuestionAnswer}.EnterPrabha.PressEnter.
SeeFig.2.3

Step7
Step8

Fig.2.3
Step9
PressShift+Alt+ltologin.
Youhavesuccessfullycreatedanorganisation,loggedinasAdmin.Nowyou
canstartenteringorganisationparticulars.
Step10
PressCtrl+mtoopen MasterTab oftheMenuBar.UseDownarrow
toselectEditOrganisationParticularsandpressEnter.PressEnter
keytoaccess{Address}fieldandenterthegivenaddress. Press Alt
+Shift+stosave,sinceotherparticularsoftheorganizationare
notavailable.
Step11
PressCtrl+mtoopen MasterTab oftheMenuBar.UseDownarrow
toselectProject,pressEnter.
Step12
{Project Name}. Enter Small Animals. Press Enter. {Sanctioned
Amount}.Enter100000.PressEnter.
Now the Project Small Animals is shown under Project List alongwith
sanctionedamount.
Step13
{Project Name}. Enter Big Animals. Press Enter. {Sanctioned
Amount}.Enter150000.PressEnter.
NowtheProjectBigAnimalsisseenbelowtheProjectSmallAnimalsunder
ProjectListand
Step14
{Project Name}. Enter Mobile Clinic. Press Enter. {Sanctioned
Amount}.Enter0.PressEnter.SeeFig.2.4

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Fig.2.4
Note that the Project names are listed in alphabetical order. These
projects names will be used while recording transactions relating to
projects.
Step15
PressCtrl+stoopen SignOut taboftheMenuBar.Select Change
OrganisationandpressEnter.
Exercise2
CreateOrganizationHONESTYTRADERSwiththefollowingparticulars:
TypeofOrganization :
ProfitMaking
AccountingYear
:
01042015to31032016
PAN
:
ABCDE1234F
VATTIN
:
1234565789v
CostCenter
:
Textiles
BudgetedAmount
:
10,00,000
Howtodoit?
Step1
PressCtrl+rtoopenCreateNewOrganization module. {Organization
Name}.Enter'HonestyTraders'.PressEnter/Tab.
Step2
{Case}.UseDownArrowkeytoselectUpperandpressEnter/Tab.
Nowtheorganizationnamewillappearas'HONESTYTRADERS'.
Step3
{OrganizationType}.SelectProfitMaking.PressEnter/Tab.
Step4
{FromDate}.Enter01asthedate.Enter04asthemonth.Enter2015
astheyear.PressShift+Alt+ptoaccepttheToDatefieldsfilled
byGNUKhata.SeeFig.2.5

Step5

Fig.2.5
PressShift+Alt+ptoopenloginform.{Username}.EnterPrasad.
Press Enter. {Password}. Enter Bombay. Press Enter. Enter password

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Step6
Step7
Step8
Step9
Step10

againtoconfirm.PressEnter.{SecurityQuestion}.EnterWhatis
10
monthofbirth.PressEnter.{SecurityAnswer}.EnterNovember.
PressCtrl+mtoMasterTab.SelectEditOrganisation
Particulars.PressEnter.
SelectPermanentAccountNumber.EnterABCDE1234F.PressEnter.
SelectVatNumber.Enter1234565789v.
PressShift+Alt+stosavethedetails.
PressCtrl+mtoMasterTab.SelectCostCenter.{CostCenter}.
EnterTextile.PressEnter.{BudgetedAmount}.Enter1000000.Press
Enter.
PressCtrl+stoopen SignOut.SelectChangeOrganisation.Press
Enter.

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11

3.CREATELEDGERACCOUNTS
CreateSingleandMultipleLedgeraccounts
CreatingLedgeraccountsinGNUKhataisveryeasy.Tospeeduptheprocessof
creationofaccounts,GNUKhatahasaCreateMultipleAccountsmodule.
Exercise3
CreatethefollowingLedgeraccountsofHONESTYTRADERS:
Sr.
AccountName
GroupName
SubGroup
Opening Balance
No.
Name
Balance
Type
1
ProprietorsCapital Capital
None
1,23,000 Credit
2
StateBankofIndia
CurrentAssets Bank
96,000 Debit
3
CashonHand
CurrentAssets Cash
3,200 Debit
4
DebtorAli
CurrentAssets Sundry
1,200 Debit
Debtors
5
DebtorBharat
CurrentAssets Sundry
1,500 Debit
Debtors
6
DebtorCharu
CurrentAssets Sundry
3,400 Debit
Debtors
7
DebtorDomnic
CurrentAssets Sundry
1100 Credit
Debtors
8
BankLoan
Loans
Secured
Liability
Howtodoit?
Step1
Start GNUKhata. Press Ctrl + e to open Select Existing Organization
module. Press Shift + Alt + o. {Organisation Name}. Select HONESTY
TRADERS,pressEnter.
The Accounting Year 0142015 to 31032016 will be displayed
automatically.
Step2
PressShift+Alt+ntoProceedtologin.
Step3
{UserName}.EnterPrasad.PressEnter.{Password}.EnterBombay. Press
Enter.
Nowwewillcreateaccounts.
Sr.No.1
AccountName:ProprietorsCapital,Group:Capital,SubGroup:None,
OpeningBalance:Rs.123000
Step1

Pressf2toopenCreateAccountmodule.SeeFig.3.1

Fig.3.1
IntheupperpartofthetableontherightGroupsfallingunderCapital&
LiabilitiesandinthelowerpartGroupsfallingunderProperty&Assets
areshown.Thistablealsoshowsthenumberofaccountsopenedundereach
Groupaswellasthe total ofopeningbalancesofaccountsopenedunder
each Group as well as the total of opening balances and difference, if
any, in the opening balances. Note that two accounts are already opened
under the Group Current Assets. These are created by GNUKhata and are

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StockattheBeginningAccount&ClosingStockAccount.

12
Step2
Step3
Step4
Step5
Step6

{GroupName}.SelectCapitalandpressEnter/Tab.
{SubGroupName}.PressEntersincethedefaultoptionis None andno
SubGroupisspecified.
{CreateMultipleAccounts}.PressEnter/Tabtoskipit.
{AccountName}.Enter'ProprietorsCapital'andpressEnter/Tab.
{OpeningBalance}.Enter123000.SeeFig.3.2

Fig.3.2
PressEnterorAlt+Shift+sto Save theaccountandmoveonto
creatingnextaccount.
Amessageconfirmingcreationoftheaccountwillbeshown.Nowthenumber
ofaccountsopenedundertheGroupCapitalisshownas1.AlsotheGroup
BalanceaswellastheTotalofCapital&Liabilitiesisshownas123000.
Sr.No.2
Account Name: State Bank of India, Group: Current Assets,
SubGroup:Bank,OpeningBalance:Rs.96000
Step1
{Group Name}. Use Down Arrow key to select Current Assets, press
Enter/Tab.
Step2
{SubGroupName}.SelectBankandpressEnter/Tab.
Step3
{CreateMultipleAccounts}.PressEnterkeytoskipit.
Step4
{AccountName}.Enter'StateBankofIndia',pressEnter/Tab.
Step5
{OpeningBalance}.Enter96000.
Step6
PressEnterorAlt+Shift+stoSavetheaccount.
Note that every time an account with opening balance is created, the
figuresontherightofthescreengetchangedaccordingly.
Sr.No.3
AccountName:CashonHand,Group:CurrentAssets,SubGroup:Cash,
OpeningBalance:Rs.3200
Step1
{GroupName}.SelectCurrentAssets,pressEnter/Tab.
Step2
{SubGroupName}.SelectCashandpressEnter/Tab.
Step3
{CreateMultipleAccounts}.PressEnterkeytoskipit.
Step4
{AccountName}.Enter'CashonHand',pressEnter/Tab.
Step5
{OpeningBalance}.Enter3200.
Step6
PressEnterorAlt+Shift+stoSavetheaccount.
Since the next four accounts are to be opened under the Group Current
AssetsandSubGroupSundryDebtors,wewilluse CreateMultipleAccounts
module.
Sr.No.4to7
Step1
{GroupName}.SelectCurrentAssets,pressEnter/Tab.
Step2
{SubGroupName}.UseDownArrowkeytoselectSundryDebtors.Press
Enter/Tab.
Step3
{CreateMultipleAccounts}.PressSpaceBartoopenthismodule.
Step4
{AccountName}.Enter'DebtorAli'.PressEnter/Tab.
Step5
{OpeningBalance}.Enter10,000.PressEnter.
Step6
{AccountName}.Enter'DebtorBharat'.PressEnter/Tab.
Step7

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Step7

{OpeningBalance}.Enter6,500.PressEnter.

Step8
Step9
Step10
Step11

{AccountName}.Enter'DebtorCharu'.PressEnter/Tab.
{OpeningBalance}.Enter8,400.PressEnter.
{AccountName}.Enter'DebtorDomnic'.PressEnter/Tab.
{OpeningBalance}.Enter1,100.PressEnter.SeeFig.3.3

13

Fig.3.3
Step12
{AccountName}. Press Tab twice to shift cursor to remove button,
pressEntertoremovethelastblankrowandAlt+Shift+vtosave
theaccountsandcloseCreateMultipleAccountsmoduleandreturnto
CreateAccountmodule.
SinceDebtorDomnichasacreditbalance,anegativeamountisenteredas
openingbalance.
Sr.No.8
AccountName:BankLoan,Group:Loans(Liability),SubGroup:Secured
Step1
{GroupName}.SelectLoans(Liability),pressEnter/Tab.
Step2
{SubGroupName}.SelectSecuredandpressEnter/Tab.
Step3
{CreateMultipleAccounts}.PressEnterkeytoskipit.
Step4
{AccountName}.Enter'BankLoan',pressEnter/Tab.
Step5
{OpeningBalance}.PressShift+Alt+Stosavetheaccount.
Step6
PressCtrl+StoopenSignoutTab.SelectChangeOrganisation.Press
Enter.

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14

4.RECORDINGTRANSACTIONS.PartI
Receipt,Contra,Payment,Purchase,Salestransactions.
Createaccount(s)whilerecordingatransaction.
GNUKhatahasapredefinedvoucherforeverytypeoftransaction.Caremustbe
taken to select appropriate voucher type otherwise you may not be able to do
voucherentrycorrectly.
Since GNUKhata is based on Double Entry Book Keeping system each entry must
haveatleastonedebitandonecreditrecord.Thefirstrecordofatransaction
inGNUKhatawillalwaysbethatofdebitandthenextthatofcredit,afterthis
theremaybeanynumberofdebitorcreditentries.
Manytimesitsohappensthatwhilerecordingavoucher,anewledgeraccount
isrequiredtobecreated, GNUKhata enablesyoutodothisinaquickandeasy
wayandresumerecordingthetransaction.
Exercise4
RecordthefollowingtransactionsofHONESTYTRADERSforthemonthofApril
2015.
Sr.No. Date Transaction
1
15 IntroducedRs.75,000asCapitalincash
2
15 DepositedcashRs.50,000inStateBankofIndiaaccount
No.051239
3
18 PurchasedFurnitureworthRs.11,000,paidbychequeNo.
6123
4
24 PurchasedgoodsfromThomasRs.17,500
5
26 SoldgoodsworthRs.12,500toManojoncreditunder
InvoiceNo.123
6
30 PaidsalaryincashRs.6,000 for April 2015
TransactionNo.1
15.4.2014IntroducedRs.75,000asCapitalincash
Step1
Start GNUKhata. Press Ctrl + e to open Select Existing Organization
module.SelectHONESTYTRADERS,pressEnter.TheAccountingYear014
2015to31032016willbedisplayedautomatically.PressAlt+pto
Proceed.
Step2
{User Name}. Press Enter to retain Prasad as the User Name.
{Password}.EnterBombay.PressEnterorAlt+Shift+Ltologin.
Step3
ThisisaReceiptentry,hencepressf4.SeeFig.4.1

Fig.4.1
Step4

{VoucherNo}.Enter01andpressEnter/Tab.{Date}.Enter15042015
andpressEnter/Tab.
Note that in GNUKhata, Voucher No. need not be unique, but this field
cannotbeleftblank.
Step5
{DrAccount}.SelectCashonHandaccount.PressEnter.
Step6
{DebitAmount}.Enter75000,pressEnter/Tab.

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Step7
Step8

{CrAccount}.SelectProprietorsCapital.PressEnter/Tab.
{CreditAmount}.PressEnterkeytoconfirm75000.

Step9
Step10
Step11

{Project}.PressEnter.
{Narration}.EnterCASHBROUGHTINASCAPITAL.'
PressAlt+Shift+htoopenAttachDocumentmodule.
SelectthedocumenttobeattachedandpressEnterkey.Nowthescreen
willshowthatonedocumentisattached.SeeFig.4.2

15

Fig.4.2
Notethatyoucanattachanynumberofdocumentstoarecord.
Step12

Press Enter or Alt + Shift + s to Save the record and start

recordingthenexttransaction.
TransactionNo.2
15.4.2014 Deposited cash Rs. 50,000 in State Bank of India account No.
051239.
Step1
ThisisaContraentry,hencepressf8.
Step2
{Voucher No}. Enter 02. Press Enter/Tab. {Date}. Enter 15042015,
pressEnter/Tab.
Step3
{Dr Account}. Select State Bank of India, press Enter/Tab. {Debit
Amount}.Enter50000andpressEnter/Tab.
Step4
{CrAccount}.SelectCashonHand,pressEnter/Tab.{CreditAmount}.
PressEnteragaintoconfirm50000.
Step5
{Project}.PressEnter.
Step6
PressAlt+Shift+htoopenAttachDocumentmodule.
SelectthedocumenttobeattachedandpressEnterkey.Nowthescreen
willshowthatonedocumentisattached.
Step7
{Narration}.EnterCASHDEPOSITEDINBANKACCOUNTNO.051239.PAYIN
SLIPISATTACHED.SeeFig.4.3

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Fig.4.3

16
Step8

PressEnterororAlt+Shift+skeyto Save therecord andstart

recordingthenexttransaction.
TransactionNo.3
18.4.2014PurchasedFurnitureworthRs.11,000,paidbychequeNo.6123.
Step1
ThisisaPaymententry,hencepressf5.{VoucherNo}.Enter03. Press
Enter/Tab.
Step2
{Date}.Enter18042015andpressEnter/Tab.{DrAccount}.
SinceShopFurnitureAccountistobedebited,wewillcreateit.
Step3
PressSpaceBarorShift+Alt+OtoopenCreateAccountmodule.
Step3a
{GroupName}.SelectFixedAssets.PressEnter/Tab.
Step3b
{SubGroupName}.SelectFurniture.PressEnter.
Step3c
{Account Name}. Enter 'Shop Furniture' and press Enter twice
tosavetheaccount.
NowShopFurnitureAccountwillappearasDebitAccount.Notethatifthe
cursorisonAccountNameandyouuseSpaceBartoactivateCreateAccount
module,thenewlycreatedaccountwillautomaticallyappearintheAccount
Namefield.Ifyouusekeyboardshortcut,thenyouwillhavetoselectthe
accountfromthedropdown.
Step4
{DrAmount}.Enter11000andpressEnter.
Step5
{CrAccount}.SelectStateBankofIndia.PressEnter.
Step6
{CrAmount}.PressEntertoconfirm11000.
Step7
{Project}.PressEnter.
Step8
PressAlt+Shift+htoopenAttachDocumentmodule.
SelectthedocumenttobeattachedandpressEnterkey.Nowthescreen
willshowthatonedocumentisattached.
Step9
{Narration}. Enter SHOP FURNITURE PURCHASED AGAINST CHEQUE NO.6123.
INVOICEATTACHED.'SeeFig.4.4

Fig.4.4
Step10
Press Enter to Save the record and start recording the next
transaction.
TransactionNo.4
24.4.2014PurchasedgoodsfromThomasRs.17,500
Step1
ThisisaPurchaseentry,hencepressf7.
Step2
{VoucherNo}.Enter04andpressEnter/Tab.{Date}.Enter24042015
andpressEnter/Tab.{DrAccount}.
SincePurchasesaccountistobecreated.
Step3
PressSpaceBarorShift+Alt+otoopenCreateAccountmodule.
Step3a
{GroupName}.SelectDirectExpense.PressEnter/Tab.
Step3b
{SubGroupName}.Select'None'.PressEnter/Tab.
Step3c
{AccountName}.Enter'Purchases'.PressEnter/Tab.
NowtheaccountPurchaseswillappearastheDebitAccount.PressEnter.
Step4
{DebitAmount}.Enter17500andpressEnter/Tab.
SinceThomasaccountistobecreated.
Step5
PressSpaceBarorAlt+otoopenCreateAccountmodule.
Step5a
{GroupName}.SelectCurrentLiabilities.PressEnter/Tab.

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Step5b

{SubGroup Name}. Select Sundry Creditors for Purchase. Press

Enter/Tab.

Step5c

{AccountName}.Enter'Thomas'.PressEnter.SeeFig.4.4

17

Fig.4.4
NowThomasaccountwillappearastheCreditAccount.PressEnter/Tab.
Step6
{CreditAmount}.AgainpressEntertoconfirm17500.
Step7
{Project}.PressEnter.
Step8
PressAlt+Shift+htoopenAttachDocumentmodule.
SelectthedocumenttobeattachedandpressEnterkey.
Step9
{Narration}.Enter'PURCHASEDGOODSONCREDITFROMTHOMAS'.PURCHASE
INVOICEATTACHED.SeeFig.4.5

Fig.4.5
Step10
PressEnterkeytoSaveandstartrecordingthenexttransaction.
TransactionNo.5
26.4.2014SoldgoodstoManojRs.12,500oncredit
Step1
ThisisaSaleentry,hencepressf6.
Step2
{VoucherNo}.Enter05.PressEnter/Tab.{Date}.Enter22042015and
press Enter/Tab.
Step3
CreateDebtorManojaccountundertheGroupCurrentAssets,SubGroup
SundryDebtors.
NowDebtorManojaccountwillappearastheDebitAccount.
Step4
PressEnter/Tab.{DebitAmount}.Enter12500.PressEnter.
Step5
CreateSalesAccountundertheGroupDirectIncome,SubGroup'None'.
NowSalesAccountwillappearastheCreditAccount.

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Step6
Step7

PressEnter/Tab.{CreditAmount}.PressEnteragaintoconfirm12500.
{Project}.PressEnter.

18
Step8

{Narration}.EnterGOODSSOLDTOMANOJONCREDITUNDERINVOICENO.
123.See Fig.4.6

Fig.4.6

Step9

PressAlt+Shift+sto Save theentryandstartrecordingthenext

transaction.
TransactionNo.6
30.4.2014PaidsalaryincashRs.6,000
Step1
ThisisaPaymententry,hencepressf5.
Step2
{VoucherNo}.Enter06.PressEnter/Tab.{Date}.Enter30042015and
pressEnter/Tab.
Step3
Create Salary Account under the Group Direct Expense, SubGroup
'None'.
NowSalarywillappearastheDebitAccount.
Step4
PressEnter/Tab.{DebitAmount}.Enter6000andpressEnter.
Step5
{CrAccount}.SelectCashonHand,press Enter/Tab.{CreditAmount}.
PressEntertoconfirm6000.
Step6
{Project}.PressEnter.
Step7
{Narration}.EnterPAIDSALARYINCASHFORAPRIL2015.SeeFig.4.7

Fig.4.7
Step8

Press Alt + Shift + s to Save the entry and Ctrl + s to change

organisation.

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19

5.RECORDINGTRANSACTIONS.PartII

DebitNote,CreditNote,SaleReturn,PurchaseReturnTransactions.
When goods are sold a Sale entry is passed. When goods are returned by a
customeraSalesReturnentryispassed.Similarly,whengoodsarepurchaseda
Purchase entry ispassed and whengoods are returned to asupplier aPurchase
Returnentryispassed.
Whenwereducethepricechargedtoacustomer,wepassaCreditNote entry.
Whenthepricechargedbyasupplierisreduced,wepassaDebitNoteentry.
Exercise5
RecordthefollowingtransactionsofHONESTYTRADERS.
Sr.No.
Date
Transaction
1
250415 ManojreturnedgoodsworthRs.3,000
2
251115 ReturnedgoodstoThomasworthRs.1,500
3
211215 PriceofgoodssoldtoManojreducedbyRs.1,250
4
28.01.16 ThomasreducedthepriceofgoodssoldtousbyRs.75
Howtodoit?
Step1
Start GNUKhata. Press Ctrl + e to open Select Existing Organization
module. Select HONESTY TRADERS and press Enter key. The Accounting
Year 0142015 to 31032016 will be displayed automatically. Press
Alt+ptoProceed.Press Enter/Tab.
Step2
{User Name}. Enter Prasad. {Password}. Enter 'Bombay' and press
Entertologin.
Transaction1
15.4.2014.ManojreturnedgoodsworthRs.3,000
ThisisaSalesReturntransaction.
Step3
PressCtrl+1toopenSalesReturnentrymodule.
Step4
{VoucherNo}.Enter07andpressEnter/Tab.{Date}.Enter25042015,
pressEnter/Tab.{DrAccount}.
SinceSalesReturnaccountistobecreated,
Step5
PressSpaceBartoopenAddAccountmodule.
Step5a
{GroupName}.SelectDirectExpenseandpressEnter/Tab.
Step5b
{SubGroupName}.PressEntertoselectNone.
Step5c
{AccountName}.Enter'SalesReturn'andpressEntertoSavethe
accountandreturntotheSalesReturnVouchermodule.
NowthenewlycreatedSalesReturnaccountappearsastheDebitAccount.
Step6
PressEnter/Tab.{DebitAmount}.Enter3000andpressEnter.
Step7
{Cr Account}. Select Debtor Manoj and press Enter/Tab. Press Enter
againtoconfirm3000astheCreditAmount.
Step8
{Project}.PressEnter/Tab.
Step9
{Narration}.EnterMANOJRETURNEDGOODSWORTH3,000.SeeFig.5.1

Fig.5.1
PressShift+Alt+stoSavetherecordandstartrecordingthenext
transaction.
Transaction2
Step9

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25.11.2014.ReturnedgoodstoThomasworthRs.1,500

20
ThisisaPurchaseReturntransaction.
Step1
PressCtrl+2.
Step2
{VoucherNo}.Enter08,pressEnter/Tab.{Date}.Enter25112015and
pressEnter/Tab.
Step3
{Dr Account}. Select Thomas account, press Enter. {Debit Amount}.
Enter1500andpressEnter.
Step4
{Cr Account}. Since Purchase Return account is to be created, press
Alt+otoopenCreateAccountmodule.
Step4a
{GroupName}.SelectDirectIncomeandpressEnter/Tab.
Step4b
{SubGroupName}.PressEntertoselectNone.
Step4c
{AccountName}.Enter'PurchaseReturns'andpressAlt+stoSave
theaccountandreturntothePurchaseReturnVouchermodule.
NowthenewlyopenedaccountPurchaseReturnswillappearasthe Credit
Account.
Step5
PressEnter.PressEnteragaintoconfirm1500astheCreditAmount.
Step6
{Project}.PressEnter/Tab.
Step7
{Narration}.EnterRETURNEDGOODSTOTHOMAS.SeeFig.5.2

Fig.5.2
Step7
PressAlt+Shift+stoSavetherecord.
Transaction3
21.12.2014.PriceofgoodssoldtoDebtorManojreducedbyRs.1,250

Thistransactionisoneofareductioninthepriceofthegoodssold.
Step1
Step2
Step3
Step4
Step5
Step6

PressCtrl+3toopenCreditNoteVouchermodule.
{Voucher No}. Enter 09, press Enter/Tab. {Date}. Enter 21112015,
pressEnter/Tab.
{Dr Account}. Select Sales Return, press Enter/Tab. {Debit Amount}.
Enter1250andpressEnter.
{Cr Account}. Select Debtor Manoj, press Enter/Tab. Press Enter to
confirm1250astheCreditAmount.
{Project}.PressEnter/Tab.
{Narration}.EnterPRICEOFGOODSSOLDREDUCED.SeeFig.5.3

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21

Fig.5.3
Step6
PressAlt+Shift+stoSavetheentry.
Transaction4

Step1
Step2
Step3
Step4
Step5
Step6

Step6

ThomasreducedthepriceofgoodssoldtousbyRs.75.
Thistransactionisoneofreductioninthepriceofthegoodspurchased.
PressCtrl+4toopenDebitNoteVouchermodule.
{VoucherNo}.Enter10.PressEnter/Tab.{Date}.Enter28012016and
pressEnter/Tab.
{DrAccount}.SelectThomasandpressEnter/Tab.{DebitAmount}.Enter
75.PressEnter.
{Cr Account}. Select Purchase Returns and press Enter/Tab. {Credit
Amount}.PressEntertoconfirm75astheamount.
{Project}.PressEnter/Tab.
{Narration}.EnterTHOMASREDUCEDTHEPRICEOFHISGOODSBYRS. 75'.
SeeFig.5.4

Fig.5.4
PressAlt+Shift+stoSavetheentryandCtrl+stoquit.

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22

6.RECORDINGTRANSACTIONS.PartIII
PurchaseandSaletransactionswithVAT.
CreateanewSubGroupandanewaccountunderit.
ValueAddedTax(VAT)ischargedonsaleofgoods.Itistheresponsibilityof
thesellertocollectVATatthecorrectrate.
JustasVATisleviedongoodsandcommodities,ServiceTaxisleviedbythe
serviceprovideronservices.Thetreatmentofbothoftheseisthesame.
Exercise6
RecordthefollowingtransactionsofHonestyTraders:
Date
28042015

Transaction
PurchasedgoodsfromThomasworthRs.5,000.Thomascharged
Rs.250asVAT.
SoldgoodstoManojworthRs.2500andVatchargedRs.300.

02112015
Howtodoit?
Transaction1
28.04.2015PurchasedgoodsfromThomasworthRs.5,000.Thomascharged
Rs.250asVAT
StartGNUKhataandselectHonestyTraders.
Step1
Pressf7toopenPurchaseentrymodule.
Step2
{VoucherNo}.Enter11andpressEnter/Tab.{Date}.Enter28042015,
pressEnter.
Step3
{DrAccount}.SelectPurchases.PressEnter/Tab.{DebitAmount}.Enter
5000,pressEnter/Tab.
Step4
{CrAccount}.SelectThomas.{CrAmount}.PressEnter/Tab.Enter5250
and pressEnter/Tab.
Step5
{Dr}.(ifitisnot,useDownArrowkeytoselectDr)PressEnter/Tab.
Since'Vat(5%)onPurchases'accountistobecreated,pressSpace
BartoopenCreateAccountmodule.
Step5a
{Group Name}. Select Current Liabilities and press Enter/Tab.
{SubGroupName}.
SinceNewSubGroupistobecreated.
Step5b
SelectCreateNewSubGroup.PressEnter/Tab.
Step5b(i)
{SubGroupName}.Enter'VATPAYABLE'.PressEnter.
Step5c
{AccountName}.Enter'VAT5%ONPURCHASES'andpressEnterto
Save the new SubGroup and the account and return to Purchase
Vouchermodule.
NowthenewlyopenedaccountVAT(5%)ONPURCHASESwillappearastheDebit
Account.
Step6
PressEnter/Tab.{DebitAmount}.Enter250.PressEnter/Tab.
Step7
{Project}.PressEnter/Tab.
Step8
{Narration}. Enter PURCHASED GOODS FROM THOMAS WORTH RS. 5,000.
THOMASCHARGEDRS.250ASVAT.'SeeFig.6.1

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Fig.6.1

23
Step9

PressShift+Alt+stoSavetheentryandstartrecordingthenext
transaction.
Transaction2
02112015SoldgoodstoDebtorDomnicworthRs.2500andleviedVatof
Rs.300
Step1
SincethisisaSaletransaction,pressf6.
Step2
{VoucherNo}.Enter12andpressEnter/Tab.{Date}.Enter02112015
andpressEnter/Tab.
Step3
{Dr Account}. SelectDebtorDomnic. Press Enter/Tab.{DebitAmount}.
Enter2800.PressEnter/Tab.
Step4
{CrAccount}.SelectSales,pressEnter/Tab.{CreditAmount}.Enter
2500andpressEnter/Tab.
Step5
{Cr}.PressEnter/Tab.{AccountName}.
Since'VAT(12.%)ONSALES'accountistobecreated,pressAlt+oto
openCreateAccountmodule.
Step5a
{GroupName}.SelectCurrentLiabilities,pressEnter/Tab.
Step5b
{SubGroupName}.SelectVATPAYABLE.PressEnter/Tab.
Step5c
{AccountName}.Enter'VAT12%ONSALES'andpressEntertoSave
theaccountandreturntoSalesmodule.
Now the newly opened account 'VAT (12.%) ON SALES' will appear as the
CreditAccount.
Step6
PressEnter/Tab.{CreditAmount}.Enter300andpressEnter.
Step7
{Project}.PressEnter/Tab.
Step8
{Narration}.EnterGOODSSOLDTODEBTORDOMNIC,VATCHARGEDRS.300.'
SeeFig.6.2

Fig.6.2
Step9
Step10

PressAlt+Shift+stoSavetheentry.
PressCtrl+stoselectChangeOrganisation.
X

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24

7.ASSIGNINGTRANSACTIONSTOAPROJECT
Cloneatransaction.
ViewProjectStatement.AddProject.
InGNUkhataatransactioncanbeassignedtoaparticularproject.Thisisto
bedonewhilerecordingit.Thiswillenableustofindoutwhataretheexpenses
andreceiptsofaparticularprojectduringagivenperiod.
Exercise7
A) RecordthefollowingcashtransactionsofSOCIETYFORTHEWELFAREOFANIMALS
forthemonthofApril2015.
Sr. Dt.
V.
No.
Nos.
1
1 01,02
2
2 03,04
3
6 05,06
4
7 07,08

Particulars

Small
Big
Animals Animals
40,000
75000
9,000 17,500
2,400
3,200
1,100
2,600

GrantReceived
PurchasedMedicines
PaidforElectricity
PaidforCotton,Bandages,
DustingPowder
5
9 09,10 PaidWaterCharges
3,250
6,350
6
12 11,12 PaidforDisinfectants
2,300
2,200
7
14 13,14 PaidforAnimalFeed
3,900
4,660
8
17 15,16 PetrolofAmbulance
1,900
3,700
9
30 17,18 PaidStaffSalary
5,000
7,500
10 30 19,20 PaidSalarytoDoctor
20,000 20,000
11 30 21,22 ClinicReceipts
4,230
7,320
12 30 23,24 Donationsreceived
1,000
1,340
B) ViewProjectStatements,and
C) CreateanewProject'BirdsClinic'withSanctionedAmountofRs.10,000.
Howtodoit?
Step1
Start GNUKhata. Press Alt + Shift + o to select SOCIETY FOR THE
WELFAREOFANIMALSandlogin.
Step2
OpenthefollowingLedgerAccounts.
AccountName
Group
SubGroup
CashOnHand
CurrentAssets
Cash
Medicines
DirectExpense
None
ElectricityExpenses IndirectExpense
None
Consumables
DirectExpense
None
WaterCharges
DirectExpense
None
Disinfectants
DirectExpense
None
AnimalFeed
DirectExpense
None
AmbulanceExpenses
IndirectExpense
None
StaffSalary
IndirectExpense
None
DoctorsSalary
DirectExpense
None
ClinicReceipts
DirectIncome
None
DonationsReceived
DirectIncome
None
GrantReceived
DirectIncome
None
A) Recordingtransactions
Sr.1
1.4.2015ReceivedGrantRs.40,000forSmallAnimalsproject.
Step1
Pressf4toopenReceiptVouchermodule.
Step2
{Voucher No}. Enter 01. Press Enter/Tab. {Date}. Enter 01042015.
PressEnter/Tab.
Step3
{Dr Account}. Select Cash on Hand, press Enter/Tab. {Debit Amount}.
Enter40000.PressEnter.
Step4
{CrAccount}.SelectGrantReceived,pressEnter/Tab.{CreditAmount}.
PressEntertoconfirm40000.
Step5
{Project}.PressDownArrowandselectSmallAnimal.Press Enter/Tab.
Step6
{Narration}. Enter RECEIVED GRANT RS. 40,000 FOR SMALL ANIMALS
PROJECT.ATTACHEDGRANTLETTER.SeeFig.7.1

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25

Fig7.1
Step7

Press Enter to Save the entry and start recording the next
transaction.
TorecordGrantreceivedforBigAnimalsProject,wewilluseClonemodule.
To clone a record means to make a duplicate of it, of course, with the
desiredchanges.Forthisfirstweneedtoidentifythetransactiontobe
cloned.Thisisdonethroughaledgeraccount.
Step1
Pressf11toviewLedger.
Step2
{AccountName}.SelectGrantReceived.
Step3
{MonthlyLedger}.PressEntertoviewtheLedgerAccountmonthwise.
NowyouseemonthlyledgerandthecursorisonApril2015.PressEnterto
viewApriltransactions.Nowthecursorisonthefirsttransaction.Press
Entertoviewit.SeeFig.7.2

Fig.7.2
Step4
{Lock}.PressTabtoshiftcursorto{Clone}.PressEnter.
Step5
MakechangesinthefieldsV.No.,Date,AccountName,Amountand
Narration.SeeFig.7.3

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26

Fig.7.3
Step6
PressAlt+Shift+stosavetherecord.
SimilarlypassentriesforClinicReceiptsandDonationsReceivedforboth
theProjects.
Sr.2
2.6.2015PurchasedmedicinesofRs.9000forSmallAnimalsproject.
Step1
Pressf5toopenPaymentVouchermodule.
Step2
{Voucher No}. Enter 03. Press Enter/Tab. {Date}. Enter 02042015
PressEnter/Tab.
Step3
{Dr Account}. Select Medicines. Press Enter/Tab. {Debit Amount}.
Enter9000.PressEnter/Tab.
Step4
{CrAccount}.SelectCashonHand.PressEnter/Tab.{CreditAmount}.
Again,pressEntertoconfirm9000.
Step5
{Project}.SelectSmallAnimal.PressEnter/Tab.
Step6
{Narration}. Enter PURCHASED MEDICINES FOR SMALL ANIMALS PROJECT.
SeeFig.7.4

Fig.7.4
Step7
PressEntertoSavetheentry.
UseClonemoduletorecordotherexpensetransactions.
B)ViewProjectStatement
Step1
PressCtrl+5toopenViewProjectStatementmodule.{ToDate}.Enter
30042015.PressEnter.
Step2
{SelectProject}.SelectBigAnimals.PressEnter.SeeFig.7.5

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27

Step3
Step4

Fig.7.5
PressAlt+Shift+BtoopenViewProjectStatementmodule.{To
Date}.Enter30042015.PressEnter.
{SelectProject}.SelectSmallAnimals.PressEnter.SeeFig.7.6

Fig.7.6
C)CreateProject
Step1
PressAlt+PtoopenCreateProjectmodule.
Step2
{ProjectName}.Enter'BirdsClinic'.PressEnter/Tab.
Step3
{SanctionedAmount}.Enter10000.SeeFig.7.7

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28

Fig.7.7
Step4

PressCtrl+Stochangeorganisation.

.....................x......................

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29

8.TREATMENTOFOPENINGSTOCK
RecordamountofOpeningStock.ViewTrialBalance,Profit&
LossAccountandBalanceSheet.CloseBooks.RollOver.
Itmustberememberedatthebeginningthat
TheClosingStockofoneyearbecomestheOpeningStockofthefollowing
year.
TheClosingStockisanassetforoneyearbutanexpenseforthenext
year.
Itmustalsoberememberedthatin GNUKhata thefollowingLedgeraccountsare
automaticallycreatedwhenaneworganizationiscreated.
AccountName
ClosingStock
OpeningStock
Profit&Loss
StockattheBeginning

GroupName
CurrentAssets
DirectExpense
DirectIncome
CurrentAssets

SubGroupName
Inventory

Inventory

HerewewilltakeupthecaseofanorganizationwhichdesirestouseGNUKhata
forthefirsttimeandhasopeningaswellasclosingstock.
Exercise8
FollowingistheBalanceSheetofCochinTradersason01.04.2015.
CAPITAL&
Amount
ASSETS&PROPERTIES Amount
LIABILITIES
Capital
1,10,000 BalancewithState
75,000
Account
Bank
StockonHand
35,000
Total
1,10,000
Total 1,10,000
Itspurchasesandsalesduringtheyear201516respectivelywereRs.44,000
and Rs. 66,000 (there were no credit purchases or sales) and its stock as on
31.03.2016wasworthRs.55,000.ItwantstostartusingGNUKhataformaintaining
itsaccountsfromtheyear201516.
Howtodoit?
Thisexercisewillbedoneinthefollowingstages.
Stage Activity
1st

Createorganizationfortheyear01.04.2014to31.03.2015.

2nd

a)CreateCapitalaccountandStateBankaccountandenteropening
balances.EnteropeningbalanceinStockattheBeginningaccount.
b)PassJournalentrytotransfertheopeningbalanceofStockat
theBeginningaccounttoOpeningStockaccount.
c)RecordSaleandPurchasetransactionsfortheyear201415,and
d)RecordClosingStockason31stMarch2015.

3rd

ViewExtendedTrialBalance,P&LAccount&BalanceSheetasat
31.03.2015.

1stStage
StartGNUKhata.CreateorganizationCochinTraders(ProfitMaking)fortheyear
01042015to31032016andlogin.
2ndStage
a)
CreatethefollowingLedgeraccounts.
AccountName

Group

Sub
Group
None
Bank
None
None

Opening
Balance
Type
Balance
110000 Credit
75000 Debit

Capital
Capital
StateBankofIndia CurrentAssets
Purchases
DirectExpense
Sales
DirectIncome
Recordtheamountofopeningstock.
SinceStockattheBeginningaccountisalreadyopenedbyGNUKhata,wewill
havetoenteropeningbalanceamount.
Step1
Pressf3toopenFindAccountmodule.

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Step2
Step3
Step4

{AccountName}.SelectStockattheBeginningaccount.
{Edit}.PressEnter.
{OpeningBalance}.Enter35000.PressEntertosavethechanges/.

30
SincethisaccountiscreatedbyGNUKhata,onlytheOpeningBalanceamount
canbechanged.
b)
WewilltransferStockattheBeginningaccount(underthe Group Current
Assets SubGroup Inventory) to Opening Stock account (under the Group
DirectExpense).
Step1
Pressf9toopenJournalentrymodule.
Step2
{V.No.}.Enter01.PressEnter/Tab.
Step3
{Date}.PressEntertoaccept01042014.
Step4
{Dr.Account}.SelectOpeningStockandpressEnter/Tab.
Step5
{Amount}.Enter35000andpressEnter.
Step6
{Cr.Account}.SelectStockatBeginningandpressEnter/Tab.
Step7
{Amount}.PressEntertoconfirm35000andpressEnteragain.
Step8
{Project}.PressEnter.
Step9
{Narration}. Enter 'Entry to transfer balance in the Stock at the
BeginningaccountundertheGroupCurrentAssets,SubGroup
InventorytoOpeningStockaccountundertheGroupDirect
Expense.'PressEnter.
TheOpeningStockaccountwillappearasshownbelow.SeeFig.8.1

Fig.8.1
c)

RecordPurchaseandSalesthroughPaymentandReceiptentrymodules.
EntrytorecordPurchasesRs.44,000
Step1
Pressf5toopenPaymententrymodule.
NotethatwecanusePurchaseentrymodulealso.
Step2
{V.No.}.Enter03.{Date}.Enter31.03.2016.PressEnter.
Step3
{Dr.Account}.SelectPurchasesandpressEnter.
Step4
{Amount}.Enter44000andpressEnter.
Step5
{Cr.Account}.SelectStateBankofIndiaandpressEnter.
Step6
{Amount}.Enter44000andpressEnter.
Step7
{Project}.PressEnter.
Step8
{Narration}.Enter'Purchasesduringtheyear.'PressEnter.
EntrytorecordSalesRs.66,000
Step1
Pressf4toopenReceiptentrymodule.
NotethatwecanuseSaleentrymodulealso.
Step2
{V.No.}.Enter02.{Date}.Enter31.03.2016.PressEnter.
Step3
{Dr.Account}.SelectStateBankofIndiaandpressEnter.
Step4
{Amount}.Enter66000andpressEnter.
Step5
{Cr.Account}.SelectSalesandpressEnter.
Step6
{Amount}.Enter66000andpressEnter.
Step7
{Project}.PressEnter.
Step8
{Narration}.Enter'Salesduringtheyear.'PressEntertosave.
d)
RecordStockOnHandofRs.55,000ason31.03.2016(ClosingStock).
Step1
Pressf9toopenJournalentrymodule.

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Step2
Step3
Step4

{V.No.}.Enter04.{Date}.Enter31.03.2016.PressEnter.
{Dr.Account}.SelectClosingStockandpressEnter.
{Amount}.Enter55000andpressEnter.

Step5
Step6
Step7
Step8

{Cr.Account}.SelectProfit&LossandpressEnter.
{Amount}.Enter55000andpressEnter.
{Project}.PressEnter.
{Narration}.Enter'EntrytobringonrecordClosingStockonhand.'
PressEnter.

31

3rdStage
View Extended TrialBalanceto see how the Opening Stock and the Closing
Stockaccountsappearinit.
Step1
Press f12 to open View Trial Balance module. {To Date}. Enter
31.03.2016,pressEnter.
Step2
{TrialBalanceType}.SelectExtendedTrialBalanceandpressEnter.
SeeFig.8.2

Fig.8.2
NotethatintheFig8.2above,theGroupoftheOpeningStockaccountis
DirectExpense andtheGroupoftheStockattheBeginningaccountis Current
Assetsandithasnilbalance.
ViewProfit&LossAccount.
Step1
PressCtrl+rtoopenReporttaboftheMenuBar.SelectProfit
andLossAccountmodule.PressEnter.
Step2
{ToDate}.PressEntertoaccept31.03.2016.SeeFig.8.3

Fig.8.3
ViewBalanceSheetasat31.03.2016.

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Step1

PressCtrl+rtoopenReporttaboftheMenuBar.SelectBalance
Sheeet.PressEnter.

Step2
Step3

{ToDate}.PressEntertoaccept31.03.2016.
{BalanceSheetType}.SelectConventionalBalanceSheet.PressEnter.
SeeFig.8.4

32

Fig.8.4
Remember to enter the opening stock balance in 'Stock at the Beginning'
accountandGNUKhatawilldotherest.

.....................x..................

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33

9.BANKRECONCILIATION
ClearanceDate.ReconciliationPeriod.StatementofUnclearedItems.
BankReconciliationStatement.
Banks give a Pass Book to its customers holding Savings accounts and a
StatementtotheCurrentaccountholders.Allthetransactionsofacustomerare
showninthis.
If, during a given period, every transaction in the Ledger account of a
customerappearsinthePassBookorStatement,thebalanceinbothwillbethe
same.Butgenerallyitisnotso.Sometransactionsappearinoneandnotinthe
otherandtherearevalidreasonsforthis.
SomeofthefollowingitemsmaynotappearinthePassBookorStatement:
1. Chequesissuedtosuppliers;
2.Chequesdeposited;
3.Chequesdepositedorissuedarenothonoured.
SomeofthefollowingitemsmaynotappearinLedgeraccount:
1. Amounts directly deposited by customers in bank account through
electronictransfer;
2.Chargesleviedbybank;
3.InterestcreditedbyBank.
To identify such items and show why there is difference between the two
balances Bank Reconciliation is done periodically. The period for which Bank
ReconciliationisdoneiscalledReconciliationPeriod.
Thisisdonebycomparingthedateofatransactionappearinginthebooksof
thecustomerandthedateofthesametransactionappearinginthebankPassBook
orStatement,whichdateiscalledtheClearanceDate. WheretheClearanceDate
ofatransactionfallswithintheReconciliationPeriod,thattransactionissaid
tobecleared.
WhentheBankReconciliationmoduleisopenedascreenintwopartsisseen.
In the upper part Statement of Uncleared Items and in the lower part Bank
ReconciliationStatementaredisplayed.
The Statement of Uncleared Items has two additional columns, of which the
firstistheClearanceDate.InthiscolumntheuserhastoentertheClearance
Dateagainsteachtransaction.
WhenaClearanceDateisenteredandEnterkeyispressed,iftheClearance
DateisfromtheReconciliationPeriod:
a)ThetransactionrecordisremovedfromtheStatementofUnclearedItems.
b)Theamountshownagainst'Chequesissuedbutnotpresented',or'Cheques
deposited but not cleared' in the Bank Reconciliation Statement is
reducedbytheamountofthetransaction,and
c)TheBalanceasperbankintheBankReconciliationStatementischanged
bytheamountofthetransaction.
Bank Reconciliation Statement usually begins with balance as per Ledger
accountandgoestoBalanceasperBankPassBookorStatement.
Exercise9
Record the following transactions of Modern Enterprises, a trading
organization, for the year 01042015 to 31032016 and prepare Bank
ReconciliationStatementforthemonthofApril2015.
Trn. Date Amount Transaction
Clearance
Type of
No.
Transaction Date
1
01
10000 Cashbroughtinascapital
Receipt 01042015
depositedinBanktoopennew
account.
2
06
2500 ChequeofNeoTradersdeposited Receipt
08042015
inBank.
3
09
1100 ChequeissuedtoThomas&Sons. Payment 12042015
4
29
120 Paidelectricitybillbycheque. Payment 03052015
5
29
1300 ChequeofNeoTradersdeposited Receipt
02052015
inBank.
6
30
750 PaidTelephoneBill.
Paymen 07052015
Howtodoit?

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Step1

StartGNUKHataandcreateOrganizationModernEnterprisesfor
theyear01042015to31032016andlogin.

34
Step2
Openaccountsasgiveninthetablebelow.
AccountName
Group
SubGroup
CashOnHand
CurrentAssets
Cash
BankOfIndia
CurrentAssets
Bank
NeoTraders
CurrentAssets
SundryDebtors
Thomas&Sons
Current
SundryCreditorsForPurchases
Liabilities
ElectricityCharges
DirectExpense
None
TelephoneCharges
DirectExpense
None
Step3
Passentriesforthegiventransactions.
Nowwewillstartdoingthereconciliation.
Step1
PressAlt+rtoopenBankReconciliationmodule.
{BankName}.Sinceonlyonebankaccountisopened,itisselected.
Ifmorethanoneaccounts,selectoneandpressEnterkey.
Step2
{FromDate}.Enterto01042015.
Step3
{ToDate}.Enter30042015andpressEnter.
Step4
{Narration}.PressSpaceBarorclickonthecheckbox.SeeFig9.1

Fig.9.1
Step5

PressEnterorShift+Alt+vtoviewBankReconciliationscreen.
SeeFig.9.2

Fig.9.2
Note that the amount of Rs. 1,970 shown against 'Cheques issued but not
presented' in the Reconciliation Statement is the total of all the amounts

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appearingintheCreditcolumnoftheStatementofUnclearedItems(1100+120+750)
andtheamountofRs.13,800shownagainst'Chequesdepositedbutnotcleared'is

35
thetotalofalltheamountsappearinginthe Debit columnofthe Statementof
UnclearedItems(10000+2500+1300).
NowwewillstartenteringtheClearanceDates.
Trn.No.1
CashbroughtinascapitaldepositedinBankofIndiaRs.10000.
TheClearanceDateisalso01042015.
Step1
{ClearanceDate}.Enter01042015andpressEnter.{Memo}.PressEnter
again.
Note:
1. This record is removed from the display of Statement of Uncleared
Items.
2.Theamountshownagainst'Chequesdepositedbutnotcleared'inthe
ReconciliationStatementisreducedbytheamountofthis
transactionandtheBalanceasperBankisshownas10,000.The
amountof'Chequesissuedbutnotpresented'isunchanged.
3. IntheMemofieldacomment,ifany,relatingtothetransactionmay
berecorded.
Trn.No.2
ChequereceivedfromNeoTradersdepositedinBankRs.2500.
TheClearanceDateis08042015.
Step2
{ClearanceDate}.Enter08042015andpressEntertwice.
Notethattheamountshownagainst'Chequesdepositedbutnotcleared'in
the ReconciliationStatement isfurtherreducedby2,500andthe Balance
asperBankisincreasedby2,500.
Trn.No.3
ChequeissuedtoThomas&SonsRs.1100.
TheClearanceDateis12042015.
Step3
{ClearanceDate}.Enter12042015andpressEntertwice.
Notethattheamountshownagainst 'Chequesissuedbutnotpresented'in
the ReconciliationStatement isreducedby1100,theamountof 'Cheques
depositedbutnotcleared'hasremainedunchangedandtheBalanceasper
Bankisreducedby1,100.
Trn.No.4
PaidelectricitybillRs.120.
TheClearanceDateis03052015.
Step4
{ClearanceDate}.Enter03052015andpressEntertwice.
Note that this record is not removed from the display of Statement of
Uncleared Items, because the Clearance Date does not fall within the
ReconciliationPeriod. Alsonotethattheamountsshownagainst 'Cheques
issuedbutnotpresented', 'Chequesdepositedbutnotcleared',andthe
BalanceasperBankintheReconciliationStatementarenotchanged.
Trn.No.5
ChequeofRs.1300ofNeoTradersdepositedinBank.
TheClearanceDateis02052015.
Step5
{ClearanceDate}.Enter02052015andpressEntertwice.
NotegivenunderStep4isapplicablehere.
Trn.No.6
PaidRs.750TelephoneBill.
TheClearanceDateis07052015.
Step6
{ClearanceDate}.Enter07052015.EnterTab.
NotegivenunderStep4isapplicableherealso.SeeFig.9.3

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36

Step7

Fig.9.3
PressAlt+Shift+atoviewalistofClearedtransacations.
SeeFig.9.4

Fig.9.4
{ClearanceDate}.YoumaychangetheClearanceDatehere.

Note:
Exercise9
Prepare Bank Reconciliation Statement from the following transactions of
NewAgeEnterprisesforthemonthofApril2015.
Date Particulars
Dr.Amt. Cr.Amt.
ClearanceDate
01
OpeningBalance
1500
01
GoodsSold
11
01042015
30
GoodsSold
9
01052015
30
SalaryPaid
13
02052015
30
PaidTelephoneBill
34
30
BalanceC/F
1527
Total
1547
1547
TransactionsforthemonthofMay2015
Date Particulars
Cr.Amt.
Dr. Amt.
Clearance Date
01
OpeningBalance
1527
01
GoodsSold
22
21052015
30
GoodsSold
7
31052015
30
SalaryPaid
26
31052015
30
PaidTelephoneBill
14

Balance c/f
Total

1538
1567

1567

Howtodoit?
1.Createorganisation.
2.OpenCentralBankA/c(GroupCurrentAssets,SubGroupBank),Sales(Direct
Income),Salary&TelephoneCharges(DirectExpenses).

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37
3.Recordtransactions.
4.OpenReconciliationmoduleforthemonthofAprilandenter
Clearance Dateagainsteachtransaction.
5.ViewReconciliationStatementforApril.SeeFig.9.5

Fig.9.5
6.SimilarlydothesameforthemonthofMay2015.SeeFig.9.6

Fig.9.6
PressCtrl+stochangeorganisation.

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38

10.USERHIERARCHY
ChangePassword.CreateUser.RemoveUser.
GNUKhatahasthreelayersofusersinitshierarchy.AtthetopistheAdmin,
atthemiddlelevelistheManagerandtheOperatorisatthebottom.Thoughonly
onepersoncanloginasadmin,anynumberofManagersandOperatorscanlogin.
Eachlayerhasdifferentauthority.
Exercise10
MakethefollowingchangesinSOCIETYFORTHEWELFAREOFANIMALS.
A) Changethepasswordof'Arun'fromMumbaitoxyz,and
B) CreateNitinandYatinasuserswith'abcd'asthepasswordandOperator
astherole.Hisdateofbirthis01/01/1990.CreateLilyasauserwith
'123' as the password and Manager as the role. Her date of birth is
01/01/1990.
C) RemoveuserNitin.
Howtodoit?

A)ChangethepasswordofArunfrom'Mumbai'toxyz.
Step1
Step2
Step3
Step4
Step5
Step6
Step7

StartGNUKhata.SelectSOCIETYFORTHEWELFAREOFANIMALS,pressAlt+
ptoproceed.
{User Name}. Press Enter/Tab to retain admin, enter 'admin' as the
passwordandpressEnter/Tab.
PressCtrl+wtoopenChangePasswordmodule.
{Own}.PressSpaceBartoactivatethemodule. UserName appearsas
admin. PressEnter.
{OldPassword}.Enter'admin'.PressEnter/Tab.
{NewPassword}.Enter'xyz'asthenewpassword.PressEnter/Tab.
{Confirm Password}. Enter 'xyz' to confirm it. Press Enter/Tab. See
Fig.10.1

Fig.10.1
Step8
Step9

{Save}.PressEnter.
{No}.MovethecursortoYes.PressEnter.Thechangeofpasswordwill
beconfirmedbyamessage.PressEnter.
B)CreateNitinasauserwith'abcd'asthepasswordandoperatorashis
role.
Step1
PressCtrl+UtoopenNewUsermodule.
Step2
{UserName}.Enter'Nitin',pressEnter/Tab.
Step3
{Password}.Enter'abcd',pressEnter/Tab.
Step4
{ConfirmPassword}.Enter'abcd'toconfirmit.PressEnter/Tab.
Step5
{SelectRole}.SelectOperator.PressEnter.
Step6
{SecurityQuestion}.Select'WhatisyourBirthDate?'PressEnter.
Step7
{Answer}.Enter01011990andpressEnter/Tab.SeeFig.10.2

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Fig.10.2
AmessageUserCreatedwillappear.PressEnter/Tab.
AdduserYatinasoperatorandLilyasManagertotheuserslist.
C)RemoveNitinasauser
Step1
PressCtrl+RtoopenRemoveUsermodule.
Step2
{UserName}.SelectNitin.PressEnter.
Step3
{Remove}.PressEnter.Youwillbeaskedtoconfirmandamessagewill
beshown.
Step4
PressCtrl+qtoquit.
Loginasoperatorandmanagertofindouttheirauthorities.
The user logging in as operator can only record transactions. The
userlogginginasManagercaninadditionviewvariousreports.The
userlogginginasadmincandoeverything.

11.LOCKINGANDUNLOCKINGOFRECORDS
Locktransactionrecords.Viewlockedrecords.
Unlockrecords.
In GNUKhata lockingtransactionrecordsisveryeasy.Thisisdonetoprevent
unauthorizedalterationsinit.
Exercise11
LockandunlocktransactionsofSOCIETYFORTHEWELFAREOFANIMALS.
Step1
Start GNUKhata.SelectSOCIETYFORTHEWELFAREOFANIMALSandlogin
asadmin.
Step2
PressCtrl+ftoopenFindVouchermodule.
Step3
{SearchRecordBy:}.SelectTimeIntervalandpressEnter.
Step4
{FromDate}.Enter01/04/2014.PressEnter.
Step5
{ToDate}.Enter30/04/2014.PressEnter.SeeFig.11.1

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Fig.11.1
Step6
Step7
Step8
Step9

SelectV.No.02andpressSpaceBartolockit.
SelectV.No.05andpressSpaceBartolockit.
SelectV.No.06andpressSpaceBartolockit.
SelectV.No.07andpressSpaceBartolockit.SeeFig.11.2

Fig.11.2
Notethatlockedtransactions(bearingV.Nos.02,05,06and07)havea*in
the Status column and these transactions are highlighted by red colour. The
cursorisonV.No.07.
Nowwewillseehowthelockedtransactionswillappeartoanoperator.
Step1
PressCtrl+Gtologoutandloginasoperator.
Step2
Pressf3toviewLedgeraccount.{AccountName}.SelectCashOnHand.
Step3
PressAlt+V.SelectV.No.02andpressEnter.SeeFig.11.3
Fig.11.3
NotethatthebuttonsCloneandBackaretheactivebuttonsandthebuttons
EditandDeleteareinactiveordisabled.Thismeanstheoperatorcannoteditor
deletethistransaction.
Nowwewillunlocktransactions.
Step1
Logoutandloginasadmin.
Step2
PressCtrl+ftoopenFindVouchermodule.
Step3
{SearchRecordBy:}.SelectTimeIntervalandpressEnter.
Step4
{FromDate}.Enter01/04/2014.PressEnter.
Step5
{ToDate}.Enter30/04/2014.PressEnter.
Allthetransactionsfortheselectedperiodareseennow.
Step6
SelectV.No.02.
Step7
PressSpaceBartoUnlockit.SeeFig.11.4
Fig.11.4
NotethatV.No.02isnolongerhighlightedinredandthereisno*inthe
Statuscolumn.
Step8 PressCtrl+Qtoquit.
Rememberthatonlyadminandmanagercanlock,unlocktransactions.
..................................................x.............................
......................

12.EDITORGANIZATIONPARTICULARS

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Itmaysohappenthatyoucreateanorganizationofwhichalltheparticulars
are not readily available or the entered particulars have to be changed
subsequently.ThiscanbedoneinGNUKhatabyusingEditOrganizationmodule.
Exercise12
EnterthefollowingadditionaldetailsofSOCIETYFORTHEWELFAREOF
ANIMALS.
Field
Details
RegistrationNumber
547(MUM)2013
DateofRegistration 01.04.2014
FCRARegistration
0285411
DateofFCRA
01.04.2014
Registration
EmailId.

awa@
awa
.org
TelephoneNo.
999999
FaxNumber
888888
Website
www.animalwelfare
PermanentAccount
ABCDE1111A
No.
Howtodoit?
NotethatwehaveenteredtheaddressoftheSocietyearlierinChapter2.
Step1
StartGNUKhata.SelectSOCIETYFORTHEWELFAREOFANIMALS.
Step2
EnterxyzasthepasswordandpressEnter.
Step3
PressCtrl+WtoopenEditOrganisationDetailsmodule.SeeFig.12.1

Fig.12.1
Step4
Step5
Step6
Step7
Step8

{RegistrationNumber:}.Enter547(MUM)2013.PressAlt+O.{Dateof
Registration:}.Enter01042014.
PressAlt+F.{FCRARegistrationNumber:}.Enter0285411.PressAlt+
N.{DateofFCRARegistrationNumber:}.Enter0104214.
Press Alt + . {EmailId:}. Enter awa@awa.org. Press Alt + U.
{TelephoneNumber:}.Enter999999.PressAlt+X.{FAXNumber:}.Enter
888888.
PressAlt+W.{Website:}.Enterwww.animalwelfare.
PressAlt+P.{PANNO:}.EnterABCDE1111A.SeeFig.12.2

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Fig.12.2
Step9
Step10
Step11

PressAlt+sorclickonSavebutton.
{Yes}.ConfirmthechangesbypressingEnter.
PressCtrl+Qtoquit.
X

13.EDIT,DELETALEDGERACCOUNT
In GNUKhata Ledger accounts can be edited and deleted. Editing of ledger
accountmeanschangingnameandoropeningbalanceofaLedgeraccount.It does
notinvolvechangingGrouporSubGroupofanaccount.
A LedgeraccountcanbedeletedonlyifitdoesnothaveOpeningBalanceand
doesnothaveanyentryinit.
Exercise13
ChangeThomasaccounttoThomasBros.inthebooksofHONESTYTRADERS.
Howtodoit?
Step1
Start GNUKhata.SelectHONESTYTRADERS,AccountingYear0142014to
31032015.PressAlt+ptoProceed.
Step2
Enter'admin'asthepassword.PressEnterorAlt+L.
Step3
Pressf2andAlt+ftoopenFindAccountmodule.
Step4
{AccountName}.SelectaccountThomas.PressEntertodisplayit.See
Fig.13.1

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Fig.13.1

Step5
{Edit}.PressEnter.
Step6
{AccountName}.Enter'ThomasBros.'andpressEnter.
Step7
{OpeningBalance}.PressEnter.
Step8
PressEntertoconfirm.
Exercise14
DeleteBankLoanAccountofHonestyTraders.
Howtodoit?
Step1
{AccountName}.SelectBankLoan.PressEnter.
NowitsGroupName,SubGroupNameandOpeningBalancewillbedisplayed.
Step2
Press Alt + d to Delete this account. You will be asked to
confirmthisaction.
Step3
{No}.PressAlt+yorpressTabtomovethecursorto Yes and
pressEnter.
Step4
PressCtrl+Qtoquit.
X

14.SEARCHINGFORARECORD
InGNUKhataanentrycanbesearchedinfourways.Theseare:
1. ByVoucherNo.,
2. BydateofentryorTimeIntervalinwhichthetransactionisrecorded,
3. Byamountoftransaction,or
4. Byanyword(s)orcharacter(s)includedintheNarration.
Exercise14
SearchthefollowingrecordofHonestyTradersbyusingallthefourcriteria.
22042014 Sold goods to Manoj Traders Rs. 12,500 under Invoice No. 123
(VoucherNo.04).
Howtodoit?
1. SearchbyVoucherNo.
Step1
StartGNUKhata.SelectHONESTYTRADERSandlogin.
Step2
PressCtrl+ftoopenFindVouchermodule.
Step3
{Search Record By:}. Select Voucher No. Press Enter. {Voucher No.}.
Enter04. PressEntertoviewallentrieshavingVoucherNo.4. See
Fig.14.1

Fig.14.1

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2. SearchbyTimeInterval
Step1
PressAlt+E.
Step2
{SearchRecordBy:}.SelectTimeInterval.PressEnter/TaborAlt+d.
Step3
{FromDate}.Enter01042014,pressEnter/Tab.{ToDate}.Enter30
042014 andpressEntertoviewalltherecordsoftheperiod01042014
to30042014.
SeeFig.14.2

Fig.14.2
3. SearchbyAmount
Step1
PressAlt+E.
Step2
{SearchRecordBy:}.SelectAmount.PressEnter/TaborAlt+u.
Step3
{Amount}.Enter12500andpressEntertoviewalltransactionshaving
12500astheamount.SeeFig.14.3

Fig.14.3
4. SearchbyNarration

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Step1
Step2
Step3

PressAlt+E.
{SearchRecordBy:}.SelectNarration.PressEnter/TaborAlt+I.
{Narration containing}. Enter '123'. Press Enter to view all
transactions in the narration of which '123' is included. See Fig.
14.4

Fig.14.4

Thepurposeofsearchingarecordcouldbe tomake correctionsinit orto

verifycertainthingsrecordedinit.Forthisitmaybenecessarytoviewthat
record fully.To do this movethecursor to the desired transaction and press
Entertoviewitfully.SeeFig.14.5

Fig.14.5
Step4

PressCtrl+qtoquitGNUKhata.

15.DELETEANORGANIZATION
GNUKhata allows users to delete an organization. But this authority can be
exercisedbyapersonintheroleofadminonly,whichmeansManagerandOperator

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cannotdothis.
Howtodoit?
Step1
Start GNUKhata. {Select Existing Organization}. Select the
organizationandtheyeartobedeleted.
Step2

Logininasadmin.
Step3

PressCtrl+D.
Youwillbeaskedtoconfirmthedecision.
Step4
{No}.PressTabtomovecursortoYesandpressEnter.
Amessage'DeletingOrganization'andaprogressbarwillappear.
Step5
{SelectExistingOrganization}.PressCtrl+qtoquitGNUKhata.

16.LISTOFLEDGERACCOUNTS
Manytimesaneedisfelttoviewalistofalltheaccountsopened.Wewill
seehowtodothis.
Exercise15
ViewListofAccountsofHONESTYTRADERS.
Howtodoit?
Step1
Start GNUKhata. {Select Existing Organization}. Select HONESTY
TRADERS.
Step2
PressEntertoaccepttheyear.
Step3
Login.
Step4
PressCtrl+LtoviewListofAccounts.SeeFig.16.1

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Fig.16.1

NoticethatinthisListofAccountsalongwiththenameoftheaccount,its
GroupandSubGroupnamesarealsogiven.
Step5

PressCtrl+qtoquitGNUKhata.

17.VIEWSINGLEANDDUALLEDGERACCOUNTS
ManytimesitbecomesnecessarytoviewtwoLedgeraccountssimultaneouslyfor
comparingentries.InGNUKhatathiscanbedoneeasily,inthiswayyoucanview
sidebyside:
1) TwodifferentLedgeraccountsforthesameperiod,
2) TwodifferentLedgeraccounts,eachfordifferentperiod,
3) SameLedgeraccountfordifferentperiods.
Exercise16
ViewthefollowingaccountsofHONESTYTRADERSsimultaneously.
AccountName
Period
State Bank of 01.04.2014to30.09.2014
India
ThomasBros.
01.04.2014to31.12.2014
Howtodoit?
Step1
StartGNUKhata.SelectHONESTYTRADERSandlogin.
Step2
Pressf3toopenViewLedgermodule.SeeFig.17.1

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Fig.17.1
Step3
Step4
Step5
Step6
Step7

PressAlt+c.{AccountName}.SelectStateBankofIndia.PressEnter.
{FromDate}.Enter01.04.2014andpressEnter/tab.
{ToDate}.Enter30.09.2014andpressEnter/Tab.
{Narration}.PressAlt+wtoviewnarrationsoftransactions.
PressEnterorAlt+vtoseetheLedgerAccount.SeeFig.17.2

Fig.17.2
Step8
Step9

PressAlt+dtoopenViewDualLedgersmodule.
{AccountName}.SelectThomasBros.asthesecondLedgertobeviewed.
Press
Enter.
Step10
{FromDate}.Enter01.04.2014andpressEnter/tab.
Step11
{ToDate}.Enter31.12.2014andpressEnter/Tab.
Step12
{Narration}.PressAlt+wtoviewnarrationsoftransactions.
Step13
PressEnterorAlt+vtoseeDualLedgerAccounts.SeeFig.17.3

Fig.17.3
On the left is seen Thomas Bros. account for the period 01.04.14 to
31.12.2014 and on the right is the State Bank of India account for the
period01.04.2014to30.09.2014.
UseTabkeytoshiftfromlefttorightandShift+Tabtomovefromright
toleft.
Ascrollbarontherightsideofeachaccountisprovidedtomoveupand
down. The column widths can be changed manually by dragging the column
markers.
Step14
PressCtrl+qtoquit.
..X.

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18.RECEIPT&PAYMENTACCOUNT
And
CASHFLOW
The Receipt and Payment Account and Cash Flow Statement show from which
sourcesthemoneyhascomeandonwhatitisspent.
IncaseofNotforProfitorganizationsReceiptandPaymentAccountandincase
ofProfitMakingorganizationsCashFlowstatementisprepared.
Exercise17
A) ViewReceiptandPaymentAccountofSOCIETYFORTHEWELFAREOFANIMALSfor
theperiod01.04.2014to31.12.2014.
B)ViewCashFlowofHONESTYTRADERSfortheperiod01.04.2014to30.06.2014.
Howtodoit?
A) ViewReceiptandPaymentAccountofSOCIETYFORTHEWELFAREOFANIMALSfor
theperiod01.04.2014to31.12.2014.
Step1
StartGNUKhata.OpenorganizationSOCIETYFORTHEWELFAREOFANIMALS
andloginasadmin.
Step2
PressCtrl+f10toopenViewReceipt&Paymentmodule.
Step3
{FromDate}.Enter01.04.2014andpressEnter/Tab.
Step4
{ToDate}.Enter31.12.2014.
Step5
PressEnterorAlt+vtoviewReceiptandPaymentAccount.See
Fig18.1

Fig18.1
Step6
PressCtrl+Htochangeorganization.
B) ViewCashFlowofHONESTYTRADERSfortheperiod01.04.2014to30.06.2014.
Step1
SelectHONESTYTRADERSandloginasadmin.
Step2
PressCtrl+f10toopenViewCashFlowmodule.
Step3
{FromDate}.Enter01.04.2014andpressEnter/Tab.
Step4
{ToDate}.Enter30.06.2014.PressEnter.SeeFig.18.2

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Fig.18.2
Step6

PressCtrl+Qtoquit.
X

19.TRIALBALANCE
NetTrialBalance,GrossTrialBalance,Extended
TrialBalance.
A Ledger account contains a record of all transactions relating to a
particular person, item of asset,liability, expenditure or revenue or service
duringacertainperiod.ATrialbalanceisastatementofbalancesofallledger
accountsonaparticulardate.
GNUKhatashowstrialbalanceinthreeformats.Theseare:
NetTrialBalance
ThisshowsthenetbalanceofeachLedgeraccount.
GrossTrialBalance
Thisshowsthetotalsofdebittransactionsandcredittransactionsof

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eachaccount.
ExtendedTrialBalance
Thisshowstheopeningbalance,totalofdebittransactionsandcredit
transactionsandthebalanceofeachaccount.
Exercise18
ViewthetrialbalanceofSOCIETYFORTHEWELFAREOFANIMALSason31032015
inallthethreeformats.
Howtodothis?
A)NetTrialBalance
Step1
Start GNUKhata.SelectSOCIETYFORTHEWELFAREOFANIMALSandlogin
asadmin.
Step2
PressCtrl+f7toopenViewTrialBalancemodule.
Step3
{ToDate}.PressEntertoaccept31.03.2015.
Step4
{TrialBalanceType}.SelectNetTrialBalance.PressAlt+vorEnter
toviewNetTrialBalance.SeeFig.19.1

Fig.19.1
B)GrossTrialBalance
Step1
PressAlt+btogobackorclickonBackbutton.
Step2
{ToDate}.PressEntertoretain31032015.
Step3
{TrialBalanceType}.SelectGrossTrialBalanceandpressEnter/Tab.
SeeFig. 19.2

Fig.19.2
C)ExtendedTrialBalance
Step1
PressAlt+btogoback.
Step2
SelectExtendedTrialBalanceandpressEnter.SeeFig.19.3

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Fig.19.3
Since none of the accounts of this organization has opening balance, the
OpeningBalancecolumnisblank.
Step3
PressCtrl+Qtoquit.
X

20.INCOME&EXPENDITUREACCOUNT
AND

PROFIT&LOSSACCOUNT
Every organization is interested in knowing the financial results of its
operations.TofindthisoutProfitandLossaccount(incaseofprofitmaking
organizations) and Income & Expenditure Account (in case of Not For Profit
organizations)isprepared.
Exercise19
a) ViewIncome&ExpenditureAccountofSOCIETYFORTHEWELFAREOFANIMALSfor
theyearended31.3.2015.
b) ViewProfit&LossAccountofHONESTYTRADERSfortheyearended31.3.2015
afterpassingentryforClosingStockofRs.17,500.
Howtodoit?
a) ToviewIncome&ExpenditureAccount
Step1
StartGNUKhata.OpenSOCIETYFORTHEWELFAREOFANIMALSandlogin.
Step2
PressCtrl+f8toopenViewIncome&ExpenditureAccountmodule.
Step3
{ToDate}.Enter31.03.2015andpressEnterorPressAlt+vtoview
Income& ExpenditureAccount.SeeFig.20.1

Fig.20.1

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Step4

PressCtrl+Htochangeorganization.

b) ToviewProfit&LossAccount
Before viewing Profit & Loss Account, we will have to pass entry to record
ClosingStock.
Step1
{SelectExistingOrganization}.SelectHONESTYTRADERSandlogin.
Step2
Pressf7toopenJournalentrymodule.
Step3
{VoucherNo.}.Enter20.PressEnter.
Step4
{Date}.Enter31032015.PressEnter.
Step5
{AccountName}.SelectClosingStockAccount.
(RememberthisaccountisgeneratedbyGNUKhata.)
Step6
PressEnter.{Amount}.Enter17500andpressEnter.
Step7
{AccountName}.SelectProfit&LossAccount.
(ThisaccountisalsogeneratedbyGNUKhata.)
Step8
PressEnter.{Amount}.PressEnter.
Step9
{Narration}.Enter'ENTRYTORECORDCLOSINGSTOCKONHANDATTHEEND
OFTHEYEAR.'SeeFig.20.2

Fig.20.2
Step10

PressEntertosaveit.

NowwewillviewProfit&LossAccount.
Step1
PressCtrl+f8toopenViewProfit&LossAccountmodule.
Step2
{ToDate}.Enter31.03.2015andpressEnter/TaborPressAlt+vto
viewProfit&LossAccount.SeeFig.20.3

Fig.20.3
Step3

PressCtrl+qtoquit.
X

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21.STATEMENTOFAFFAIRS
AND

BALANCESHEET
The financial position of an organization is shown by two statements. The
Profit and Loss Account shows the profit or loss and Balance Sheet shows the
assetsandliabilitiesinasummarizedmanner.
IncaseofnotforprofitorganizationsStatementofAffairsandincaseof
profitmakingorganizationsBalanceSheetisprepared.
Thesecanbeviewedintwoformats.Firstistheconventional,thatisin'T'
formandthesecondisVertical.
Exercise20
A) ViewtheStatementofAffairsofSOCIETYFORTHEWELFAREOFANIMALSasat
31.03.201
B) ViewtheBalanceSheetofHONESTYTRADERSasat31.03.2015.
Howtodoit?
A) View Statement of Affairs of Society for the Welfare of Animals as at
31.03.2015
Step1
OpenSOCIETYFORTHEWELFAREOFANIMALSandloginasadmin.
Step2
PressCtrl+f9toopenViewStatementofAffairsmodule.
Step3
PressEnter.{ToDate}.Enter31.03.2015andpressEnter/Tab.
Step4
{ViewStatementofAffairs}.SelectConventionalStatementofAffairs.
PressEnter.Anewscreenopens.SeeFig.21.1

Fig.21.1
Step5
Step6
Step7

PressAlt+borclickonBackbutton.
{ToDate}.Enter31.03.2015andpressEnter.
{ViewStatementofAffairs}.Select SourcesandApplicationofFunds.
PressEnter.SeeFig.21.2

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Fig.21.2
Step8
PressCtrl+Htochangeorganization.
A) ViewBalanceSheetofHONESTYTRADERSasat31.03.2015.
Step1
StartGNUkhata.OpenHONESTYTRADERSandloginasadmin.
Step2
PressCtrl+f9toopenViewBalanceSheetmodule.
Step3
PressEnter.{ToDate}.Enter31.03.2015andpressEnter/Tab.
Step4
{ViewBalanceSheet}.Select ConventionalBalanceSheet.PressEnter.
SeeFig.21.3

Fig.21.3

Step6
Step7
Step8

PressAlt+borclickonBack.
{ToDate}.Enter31.03.2015andpressEnter/Tab.
{ViewBalanceSheet}.Select SourcesandApplicationofFunds.Press
Enter.SeeFig.21.4

Fig.21.4

Sincealltheitemscannotbeseeninonescreenusescrollbarontheright

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sideofthescreentomoveupdown.
Step8
PressCtrl+Qtoquit.
X

22.PROJECTSTATEMENT
A Project Statement shows under various heads expenditure and receipts of a
particularprojectduringaspecifiedperiod.
Exercise21
ViewProjectStatementofSOCIETYFORTHEWELFAREOFANIMALS,forbothprojects
fortheperiod01042014to31122014.
Howtodoit?
Step1
StartGNUkhata.OpenSOCIETYFORTHEWELFAREOFANIMALSandlogin.
Step2
PressCtrl+f11toopenViewProjectStatementmodule.
Step3
{ToDate}.Enter31.12.2014.
Step4
{SelectProject}.SelectBigAnimals.
Step5
PressEnter.SeeFig.22.1

Fig.22.1
Nowwewillviewstatementforanotherproject.
Step6
PressAlt+B,selectSmallAnimalsandpressEnter.SeeFig.
22.2

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Fig.22.2
Step8

PressCtrl+Qtoquit.
X

23.DRILLDOWN
DrillDownisnavigatingfromoneviewtoanother. GNUKhata providesaneasy
wayofdoingthis.Inthisallyoudoistoselectaledgeraccount,pressEnter
toviewit,selectarecordandpressEnteragaintoviewit.
DrillDownenablestheusertolocateaparticulartransactionwithease,view
itandmakechangesifnecessaryandauthorized.
Exercise22
ViewtherecordofthefollowingtransactionofHONESTYTRADERS.
ThomasBros.reducedthepriceofgoodssoldtousbyRs.75.
Howtodoit?
Thiscanbedoneintwoways.
1. ByviewingThomasBros.orPurchaseReturnaccount,
2.
ByusingFindVoucherModule.
Herewewilldoitinbothways.
ThroughaLedgeraccount
Step1
StartGNUKhata.OpenHONESTYTRADERSandlogin.
Step2
Pressf3toopenViewLedgermodule.PressEnter/Tab.
Step3
{AccountName}.SelectThomasBros.PressEnter/Tab.
Step4
{FromDate}.Enter01042014.PressEnter/Tab.{ToDate}.Enter31
032015. PressEnter/Tab.
Step5
PressAlt+wtoviewNarrations.PressEnter.SeeFig.23.1

Fig.23.1
Thecursororfocusisonthefirstrowoftheaccount.
Step6
SelecttransactionbearingV.No.10andpressEntertoviewit. See
Fig.23.2

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Fig.23.2
UsingFindVoucherModule
Step1
PressCtrl+FtoopenFindVouchermodule.
Step2
{SearchRecordBy:}.SelectAmount.PressEnter/Tab.
Step3
{Amount}.Enter75.PressEnter.SeeFig.23.3

Fig.23.3
Step4 PressCtrl+Qtoquit.
Whereinarecordtwoaccountsareeitherdebitedorcredited,therewillbe
+signafterthenameoftheaccount.SeeFig.23.4

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Fig.23.4

24.CLOSEBOOKS
And

ROLLOVER
Attheendoftheaccountingyeartwotaskshavetobeperformed.One,booksof
accountshavetobeclosedandtwo,newaccountshavetobeopenedforthenext
year.InGNUKhatathesetaskscanbeperformedattheclickofamouse.
Exercise23
a)ClosethebooksofSOCIETYFORTHEWELFAREOFANIMALSfortheyear201415
b)RollOvertheaccountsto201516,
c)ViewIncome&ExpenditureAccountfortheyear201415,
d)ViewStatementofAffairsasat31032015,
e)Viewlistofaccountsfortheyear201516,
f)ViewExtendedTrialBalanceasat01042015.
Howtodoit?
a)CloseBooksfortheyear201415
Step1
StartGNUKhata.OpenSOCIETYFORTHEWEFAREOFANIMALSandlogin
asadmin.

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Step2

PressCtrl+OtoopenCloseBooksmodule.SeeFig.24.1

Fig.24.1
Step3
{CloseBooks}.PressEnter.
Step4
{No}.MovecursortoYesandpressEnter.
Amessage'YourBookshavebeenClosed.'willbeshown.
Step5
PressEnter.SeeFig.24.2

Fig.24.2
b)RollOveraccountsto201516
Step1
{RollOver}.PressEnter.
Step2
{No}.MovecursortoYesandpressEnter.
Aconfirmationmessagewillbeshown.
Step3
PressEnter.AndyouwillexittheOrganization.{SelectExisting
Organization}.
c)ViewIncome&ExpenditureAccountfortheyear201415
Step1
SelectSOCIETYFORTHEWEFAREOFANIMALS.
Step2
{AccountingYear}.Select01042014to31062015andlogin.
Step3
{UserName}.PressEntertoretain.
Step4
{Password}.Enter'admin'.PressEnter.
Step5
{AccountName}.Pressf3toopenViewLedgermodule.PressAlt+
DownArrow
keytoviewtheentiredropdown.
Step6
SelectaccountIncome&Expenditure.
Step7
PressAlt+W.PressEnterorAlt+V.SeeFig.24.3

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Fig.24.3
Notethatthetotaloftransactionsamountdoesnotincludetheopening
balanceamount.
d)ViewStatementofAffairsasat3103.2015.
Step1
PressCtrl+f9.
Step2
{ToDate}.PressEntertoacceptthegivendate31.03.2015.
Step3
{ViewStatementofAffairs}.SelectConventional.PressEnter.
SeeFig.24.4

Fig.24.4
Step4
PressCtrl+Htochangeorganization.
e)Viewlistofaccountsfortheyear201516
Step1
{SelectExistingOrganization}.SelectSOCIETYFORTHEWEFAREOF
ANIMALS.
Step2
{AccountingYear}.Select01042015to31062016andlogin.
Step3
PressCtrl+Ltoseethelistofaccounts.SeeFig.24.5

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Fig.24.5
f)ViewExtendedTrialBalanceasat01042015
Step1
PressCtrl+f7.
Step2
{ToDate}.PressEnter.
Step3
{TrialBalanceType}.SelectExtendedTrialBalance.PressEnter.
SeeFig.24.6

Fig.24.6
Step4

PressCtrl+QtoquitGNUKhata.

..................................................X.............................
......................

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